Sales Variable expenses Contribution marain Fixed expenses Net operating income (loss) $1,603,000 723,050 879,950 968,000 (88,050) In an effort to resolve the problem, the company would like to prepare an income statement segmented by division. Accordingly, the Accounting Department has developed the following information Division Central $443,000 $620,000 $540,000 East West Sales Variable expenses as a percentage of sales Traceable fixed expenses 39% 44% $268,000 $326,000 $201,000 268 55% 6 Required . Prepare a contribution format income statement segmented by divisions 2-a. The Marketing Department has proposed increasing the West Division's monthly advertising by $20,000 based on the belief that it would increase that division's sales by 14%. Assuming these estimates are accurate, how much would the company's net operating income increase (decrease) if the proposal is implemented? 2-b. Would you recommend the increased advertising